ACCA考试

5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,that members of assurance teams … be independent of assurance clients’.IFAC Code of Ethics for Professional AccountantsRequired:Defi

题目

5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,

that members of assurance teams … be independent of assurance clients’.

IFAC Code of Ethics for Professional Accountants

Required:

Define the term ‘assurance team’. (3 marks)

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